Plumbing, heat and air-conditioning installation

This class includes the installation of plumbing, heating and air-conditioning systems, including additions, alterations, maintenance and repair. - installation in buildings or other construction projects of: . heating systems (electric, gas and oil) . furnaces, cooling towers . non-electric solar energy collectors . plumbing and sanitary equipment . ventilation and air-conditioning equipment and ducts . gas fittings . steam piping . fire sprinkler systems . lawn sprinkler systems - duct work installation

Name
Plumbing, heat and air-conditioning installation
Sector
F - Construction

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • This class includes the installation of plumbing, heating and air-conditioning systems, including additions, alterations, maintenance and repair.
  • installation in buildings or other construction projects of:; heating systems (electric, gas and oil); furnaces, cooling towers; non-electric solar energy collectors; plumbing and sanitary equipment; ventilation and air-conditioning equipment and ducts; gas fittings; steam piping; fire sprinkler systems; lawn sprinkler systems
  • duct work installation

Usually excludes

  • installation of electric baseboard heating, see 43.21

Source: the official APR activity classification.